Sec.194C & 194J of Income-tax Act, 1961 - TDS - Payments of Carriage Fees/Channel Placement Fees are covered under the definition of ‘work’ under sub-cl. (b) to clause(iv) to Explanation to s. 194C of the 1961 Act and income-tax is deductible at source under s. 194C of the 1961 Act. Thus, CIT(A) is justified in deleting the disallowance under s. 40(a)(ia) r/w s 194J in respect of ‘Carriage fees/Channel Placement fees’ - ASSTT. CIT V/s UTV ENTERTAINMENT TELEVISION LTD. - [2020] 206 TTJ 045 (ITAT-MUMBAI)